In a study of 1,804 female twins by King’s College London, researchers say there is apparently no physiological basis for the much-sought-after sexual epicenter supposedly enjoyed by some women. If a female claims to have one, it’s only because she thinks she does, according to the study, detailed in yesterday’s Times of London.

“Women may argue that having a G-spot is due to diet or exercise, but in fact, it is virtually impossible to find real traits,” co-author Tim Spector said.

“This is by far the biggest study ever carried out, and it shows fairly conclusively that the idea of a G-spot is subjective.”

The notion of some women having a G-spot first surfaced in 1950 with research by German scientist Ernst Gräfenberg.

The storied sexual pleasure center has been described as a cluster of nerves found about 1 to 3 inches inside a woman’s vagina, between her pubic bone and cervix.

The new research focused on British twins, identical and fraternal, between ages 23 and 83. The results will be published this week in the Journal of Sexual Medicine.

Since identical twins carry all of the same genes and fraternal twins 50 percent of them, the British scientists reasoned that if one woman claimed to have a G-spot, then her sister should report having one as well.

More than 50 percent of the women — many of them young — did indeed insist they had a G-spot. But their sisters were no more likely to make the claim, the scientists said.

The study aroused the ire of G-spot proponents, such as Rutgers University professor emeritus Beverly Whipple.

She questioned the study’s pool of participants.

“The best way to stimulate [someone’s G-spot] is with digital stimulation or a vibrator, and [the study] eliminated anyone who is in a bisexual or lesbian relationship, where digital stimulation is used most frequently,” Whipple told The Post yesterday.

Also, she asked, “Do [the women] all use the same position of intercourse? You have to use the woman on top, or rear entry, to stimulate the G-spot.”